https://www.taxtmi.com/caselaws?id=148573 Section 24(2)(b) of the Madras General Sales Tax Act, 1959 enabled recovery of assessed sales tax through a Magistrate as if it were a fine, and Sections 386(1)(a) and 387 of the Code of Criminal Procedure permitted attachment and sale of movable property within local limits and, on proper endorsement, beyond them where the property was found. The territorial reach of the Code extended throughout India except Jammu and Kashmir, so the presence of the movable property in Pondicherry did not by itself defeat execution of the warrant. The text states that the warrant was executable there and that the territorial challenge failed. en-us Wed, 11 Sep 1968 00:00:00 +0530 Tue, 30 Apr 2013 14:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148573 Section 24(2)(b) of the Madras General Sales Tax Act, 1959 enabled recovery of assessed sales tax through a Magistrate as if it were a fine, and Sections 386(1)(a) and 387 of the Code of Criminal Procedure permitted attachment and sale of movable property within local limits and, on proper endorsement, beyond them where the property was found. The territorial reach of the Code extended throughout India except Jammu and Kashmir, so the presence of the movable property in Pondicherry did not by itself defeat execution of the warrant. The text states that the warrant was executable there and that the territorial challenge failed. Case-Laws VAT and Sales Tax Wed, 11 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148573